58,246
Section 246
. 71.05 (6) (b) 56. of the statutes is created to read:
71.05 (6) (b) 56. For taxable years beginning after December 31, 2020, any amount of basic, special, or incentive pay income, as those terms are used in 37 USC chapters 3 and 5, received from the federal government by an individual who is on active duty in the U.S. armed forces, as defined in 26 USC 7701 (a) (15), to the extent that such income is not subtracted under subd. 34.
58,247
Section
247. 71.06 (1q) (c) of the statutes is amended to read:
71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,248
Section
248. 71.06 (2) (i) 3. of the statutes is amended to read:
71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,249
Section
249. 71.06 (2) (j) 3. of the statutes is amended to read:
71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
58,250
Section
250. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1. a. and amended to read:
71.07 (3q) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,251
Section
251. 71.07 (3q) (c) 1. b. of the statutes is created to read:
71.07 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,252
Section
252. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2. a. and amended to read:
71.07 (3w) (c) 2. a. Partnerships
Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,253
Section
253. 71.07 (3w) (c) 2. b. of the statutes is created to read:
71.07 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.
58,254
Section
254. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1. a. and amended to read:
71.07 (3y) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,255
Section
255. 71.07 (3y) (c) 1. b. of the statutes is created to read:
71.07 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,256
Section
256. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
71.07 (4k) (e) 2. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,257
Section 257
. 71.07 (6m) (c) 5. of the statutes is created to read:
71.07 (6m) (c) 5. No new claims may be filed under this subsection for taxable years that begin after December 31, 2020.
58,258
Section 258
. 71.07 (9g) of the statutes is created to read:
71.07 (9g) Additional child and dependent care tax credit. (a) Definitions. In this subsection:
1. “Claimant" means an individual who is eligible for and claims the federal child and dependent care tax credit for the taxable year to which the claim under this subsection relates.
2. “Federal child and dependent care tax credit” means the tax credit under section 21 of the Internal Revenue Code.
(b) Filing claims. For taxable years beginning after December 31, 2021, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50 percent of the federal child and dependent care tax credit claimed by the claimant on his or her federal income tax return for the taxable year to which the claim under this subsection relates.
(c) Limitations. 1. No credit may be allowed under this subsection unless it is claimed within the period under s. 71.75 (2).
2. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the claimant.
3. The credit under this subsection cannot be claimed by a part-year resident or a nonresident of this state.
4. A claimant who claims the credit under this subsection is subject to the special rules in 26 USC 21 (e) (2) and (4).
(d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
58,259
Section 259
. 71.10 (4) (cs) of the statutes is created to read:
71.10 (4) (cs) Additional child and dependent care tax credit under s. 71.07 (9g).
58,260
Section
260. 71.28 (3q) (c) 1. of the statutes is renumbered 71.28 (3q) (c) 1. a. and amended to read:
71.28 (3q) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,261
Section
261. 71.28 (3q) (c) 1. b. of the statutes is created to read:
71.28 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,262
Section
262. 71.28 (3w) (c) 2. of the statutes is renumbered 71.28 (3w) (c) 2. a. and amended to read:
71.28 (3w) (c) 2. a. Partnerships
Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,263
Section
263. 71.28 (3w) (c) 2. b. of the statutes is created to read:
71.28 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.
58,264
Section
264. 71.28 (3y) (c) 1. of the statutes is renumbered 71.28 (3y) (c) 1. a. and amended to read:
71.28 (3y) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,265
Section
265. 71.28 (3y) (c) 1. b. of the statutes is created to read:
71.28 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,266
Section
266. 71.28 (4) (k) 1. of the statutes is renumbered 71.28 (4) (k) 1. a. and amended to read:
71.28 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,267
Section
267. 71.28 (4) (k) 1. b. of the statutes is created to read:
71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,268
Section
268. 71.47 (3q) (c) 1. of the statutes is renumbered 71.47 (3q) (c) 1. a. and amended to read:
71.47 (3q) (c) 1. a. Partnerships
Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,269
Section
269. 71.47 (3q) (c) 1. b. of the statutes is created to read:
71.47 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,270
Section
270. 71.47 (3w) (c) 2. of the statutes is renumbered 71.47 (3w) (c) 2. a. and amended to read:
71.47 (3w) (c) 2. a. Partnerships
Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,271
Section
271. 71.47 (3w) (c) 2. b. of the statutes is created to read:
71.47 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.
58,272
Section
272. 71.47 (3y) (c) 1. of the statutes is renumbered 71.47 (3y) (c) 1. a. and amended to read:
71.47 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
58,273
Section
273. 71.47 (3y) (c) 1. b. of the statutes is created to read:
71.47 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and cannot subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders cannot claim the credit under this subsection. The credit cannot be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.
58,274
Section
274. 71.47 (4) (k) 1. of the statutes is renumbered 71.47 (4) (k) 1. a. and amended to read:
71.47 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,275
Section
275. 71.47 (4) (k) 1. b. of the statutes is created to read:
71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
58,276
Section
276. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.) and amended to read:
77.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not include a preparation that contains flour or that requires refrigeration. any of the following:
58,277
Section
277. 77.51 (1fm) (a) of the statutes is created to read:
77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.
58,278
Section
278. 77.51 (1fm) (b) of the statutes is created to read:
77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or partially dried fruit along with one or more sweeteners, and which may also contain other additives including oils, natural flavorings, fiber, or preservatives. This paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or a preparation that has a confectionary coating or glazing on the dried or partially dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
58,279
Section
279. 78.12 (4) (a) 5. of the statutes is created to read:
78.12 (4) (a) 5. On the effective date of this subdivision .... [LRB inserts date], the percentages used to calculate the amounts to be subtracted from the computation of the tax under subds. 2. and 3. are doubled.
58,280
Section
280. 79.10 (11) (b) of the statutes is amended to read:
79.10 (11) (b) Before October 1, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), and (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before October 16. If the joint committee on finance does not schedule a meeting to take place before October 16, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.
58,281
Section
281. 84.013 (3) (b) of the statutes is amended to read:
84.013 (3) (b) I 41 extending approximately 23 miles between STH 96 in the town of Grand Chute and CTH “F” in the town of Lawrence, in Brown and Outagamie
counties, including all interchanges, and including work on local roads as necessary for the completion of the project. As a component of this project, the department shall construct an interchange of I 41 and local highways near the intersection of Southbridge Road/French Road and Creamery Road in Brown County.
58,282
Section 282
. 84.014 (5m) (ag) 1. of the statutes is renumbered 84.014 (5m) (ag) 1m.
58,283
Section 283
. 84.014 (5m) (ag) 1e. of the statutes is created to read:
84.014 (5m) (ag) 1e. “I 94 east-west corridor” means all freeways, including related interchange ramps, roadways, and shoulders, encompassing I 94 in Milwaukee County from 70th Street to 16th Street, and all adjacent frontage roads and collector road systems.
58,284
Section 284
. 84.0145 (1) (a) of the statutes is renumbered 84.0145 (1) (am) and amended to read:
84.0145 (1) (am) “I 94 north-south corridor" has the meaning given in s. 84.014 (5m) (ag) 1. 1m.
58,285
Section 285
. 84.0145 (1) (ae) of the statutes is created to read:
84.0145 (1) (ae) “I 94 east-west corridor project" has the meaning given in s. 84.014 (5m) (ag) 1e.
58,286
Section
286. 84.0145 (2) of the statutes is amended to read:
84.0145 (2) Subject to sub. (3) and s. 86.255, any southeast Wisconsin freeway megaproject may be funded only from the appropriations under ss. 20.395 (3) (aq), (av), (ax), and (ct) and 20.866 (2) (uup), (uur), (uuv), and (uuz).
